Means for entering accounts.



No. 783,738. PATENTED FEB. 28, 1905.

R, G. WILLIAMS. (MEANS POR ENTERING AOUOUN'IS.

APPLICATION FILED JUNE 22,1904.

Hickmann/a /sn Richmond Va L90-- Reckmann' Va am man.; vn /Qo ATTORNEYS W l TVESSES.'

Patented February 28, i905.

RUF'US CARTER XVlLLlAMS, 0F RICHMOND, VIRGlNlA.

MEANS FDW ENTEIFNNG AUNTS..

SPECIFICATION forming part of Letters Patent No. 783,738, dated February' 2B, 1905.

` Application ined Jim@ 22,1904. serai No. 213,639.

lo zit/Z Lu/tom, it may concern.-

fBe it known that l, l'tUFUs @Altran flin- LiAMs, residingl at Richmond, in the county ot' Henrico and State ot' Virginia, have invented a new and Improved Means `tor Enteringl Accounts, of which the following is a specilication.

'this invention seeks to provide a means for entering' accounts et' a simple and convenient torni so arranged and combined that a single entry on a statement-sheet will be duplicated on a journal or ledger sheet and also on a billsheet. The several terms that constitute my lcomplete means for entering' accounts have such correlation that the duplicate statement and llonrnal or ledger sheet can be readily l separated from the block ot way or bill sheets,

and a plurality of duplicate journal or ledger sheets can be used in connection with a single set or block of way or bill sheets in such a manner that the way or bill sheet entries made against the same purchaser at di'tierent times can be conveniently carried on the same statement-sheet and entered in duplicate. The several parts are especially adapted and designed to 'facilitate the work of the booklteeper by having a salesman when makingl a sale enter the charge on the monthly statement-sheet which forms the original-entry l sheet and by the same entry making' a dupli cate entry on the duplicate portion ot such sheet, which forms the journal or ledger sheet, as well as making' an entry at the same time on the bill-sheet. 'llhe statement and journal or ledger sheets are formed in one part and are detachable from one another, while the bill-sheet is preferably made up in block or lbook form with several bill portions arranged to the sheet. 'lhe way or bill sheet. portion ot' my present invention identical with that `form of billsheet shown in the patent granted to Vaughn August 22, .1903, No. 503,918, and my present invention is an im provement on the said patent. rlhe way or hill sheet disclosed in the Vaughn patent trom practical use lhave found desirable tor many purposes; but it does not lill all the requirements, as a special means for producing' the monthly statement is necessary, as is the case with the ordinary terms et way or hill sheets. This method oif keeping' accounts has its serious objections in that the several entries made from time to time must be copied 'from the duplicates of the way or bill sheets, and it is usually done by others than those who originally made out the way or bill sheets. :in other words, the handwriting' is dil'lerent 'from that which appears on the way or Ybill sheet sent out during' the month, thereby allowing iler much eontrm'ersy between the seller, the buyer, and the delivery-clerk as to the proper entries made, ctc.

My present invention in its more complete nature also embodies a special `form ol duplicate statmnent-sheet whereby when it is sepa rated 'from the block ot' way or bill sheets it can be readily located within a suitable lilecase, and vit is also specially designed to be` used with the particular Vform oi way or bill sheets disclosed in the patent to Vaughn, hereinbei'ore re'terred to, all oit which will be hereinafter fully described, and pointed out in the appended claims, and described in the ac conipanyingl drawings, in which-- lig'ure l illustrates my combined hill, statement, and journal or ledger sheets, showing' the same arranged in position for use. Fig. 2 is a view oi' one of the blank way or bill sheets, showing' the same lined up for a number oi separate accounts ot' way-bills. Fig. 3 is a similar View of one et' the duplicate statement and journal sheets. Fig'. 4 is a diagrammatic view on the line 4: i ot' Fig'. 1.

ln the practical application of my invention l provide a series oi way or bill sheets bound together in a booliY or block form, and

each ot said sheets has ruled spaces and otherwise marked or arranged substantially the same as is shown in the Vaughn patent before referred to. ln the present arrangement or' the way or bill sheets A, however, the two vertical columns /1 a at the right ot' the advertisement or head portion ot the bill are utilized Vtor designating' the month andv date. ln the drawing'sl have shown the sheets A provided with horizontal perforations all to divide the sheet into a number ot' separate bill-sheet portions, so that the same may be readily detached tor the use ol the delivery* clerk in a manner hereinafter more fully nnderstood. The bill-sheet A has the usual horizontal lines a5 and the vertical columns a fr? at the right-hand edge, and the said columns It a7 extend the full length of the sheet from top to bottom, as shown.

The statement and journal or ledger sheet S consists of a number of leaves, of which s designates the statement-sheet. upon which all original entries are made, and .5/ designates the journal or ledger sheet, which is an exact duplicate of the statement-sheets with the eX- ception that it is made wider than the sheet .w

.to form an additional strip s", provided with perforations by means of which the sheet can be held in a suitable file-case or any suitable tiling-cabinet. 'lhe statement-sheet s of the duplicate statement and journal or ledger sheet is ruled to provide columns s si, which correspond in width and location to the columns t a of the bill-sheet A, and the said statementsheet s is also provided with horizontal lines s, which correspond in width and location to the lines ai of the bill-sheet A. At the top the sheet .v is provided with the usual heading ss, as clearly shown in Figs. 1 to 3 of the drawings. The statement-sheet .5' is also provided with columns .sT s?, which correspond to and register with the columns al. t7 of the sheet A, as clearly shown in Fig. 1. The journal or ledger sheet s is likewise provided with horizontal lines and vertical columns which register and are duplicates of the corresponding lines and columns on the statement-sheet s, aseclearly shown in Fig. 3. The combined statement and journal or ledger sheet S is formed in practice of a single sheet perforated vertically, as at s2, to fold upon said perforated line to form the two sheets .s s. (See Fig.

C designates a two-leaved carbon-sheet so arranged as to be placed with one portion between the sheets s s and its other portion between the sheet s/ and the pad or book containing the bill-sheets A, as shown diagrammatically in Fig. 4.

So far as described the manner in which my improved combined bill, statement,- and journal or ledger sheet is used is best explained as follows: Assuming the first sale to be made to Clarkf the salesman places the carbonsheet as indicated in Figs. 1 andtand arranges the various sheets as shown in Fig. 1. He then makes his entry directly upon the statementsheet s until all the entries foi-'that date have been made. This will then make a duplicate copy ofthe original entry upon the journalsheet .s and upon the bill-sheet A. After all the required entries have been made on the sheet the carbon C is removed and the combined statement and journal sheet filed away in its proper place in the lileecabinet, the billsheets being torn off and handed to the delivery-clerk or driver to be be delivered with the goods. Assuming that the entries just referred to have been made up to and including May9, (see Fig. 1 of the drawings,) now suppose that on May 16 Clark buys more goods. The salesman takes out the respective sheet s from the filecase and upon which the previous entries have been made and then places the carbon in position with one part between the sheets s s and the other part between the sheet s and the bill-pad and adjusts the sheet S in proper alinment with the bill-sheet on the pad, as shown in Fig. 1. H e then makes the required entries for May 16 upon the original statement-sheet, as shown in Fig. 1, and continuing' right after the entries which had already been made upon such sheet. ln making' the entries, say, of May 1G such entries are transferred through the carbon to the sheet in proper order, and also to the bill-sheet A. The only entries, however, appearing on said bill-sheet at this time will be those under date of May 16.

From the foregoing it will be seen that the 'salesman always makes the original entry on the statement-sheet s, of the respective customer and always hasthe accountof said customer in view when making sales. Again, while making original entries the duplicate or journal entry is made upon the sheet s' each simultaneously with the entry made upon the sheet s, and the entry upon the bill-sheet is also simultaneously made with the other entry. rlhe entries made at a time on the statement-sheet s', the journal-sheet .s,and the respective portion of the bill-sheetA are simultaneously made and are all in the same handwriting and precise duplicates of each other.` rlhis will avoid much controversy between the customer and the salesman and the delivery-clerk as to the correctness of the three entriesutowit, that on the sheets, that on the sheet s, and that on the bill portion A. At the end of the month when the statements are to be rendered to the respective customers the bookkeeper merely tears off the sheet t from the sheet s', strikes the balance, and sends the said sheet s to the customer, which sheet then contains a complete statement of the customers account, while the sheet s contains a precise duplicate of all entries made on' the sheet s. The sheets s at the end of the month may then be filed away eitherin book form or any suitable file-case, each sheets' beingmade with the additional strip s to enable them being bound in book form or in a file-cabinet.

From the foregoing description, taken in connection with the accompanying drawings, it is thought that the complete construction, arrangement, and manner of using my invention will be readily apparent to those skilled in the art to which it appertains.

Having thus described my invention, what I claim, and desire to secure by Letters Patent, is-

1. In a means for entering accounts of the character described, the combination with a bill-sheet having' a plurality of bill-heads on Sol TOO

IZO

one of its sides and horizontal linee and vertieal lines and spaces 'forming eoluuine on that portion of the sheet not Covered by the billh-iads; of a .supplemental sheet folded upon itself to Form two leaves, Said leaves eaeh be ing provided with a bill-head at the top and horizontal and vertieallvarranged lines and Spaces on eaeh of said leaves registering with eaeh other and similar tothe lines and Spaces of the bill-Sheet, one of Said leaves 'forming' the original entr \7 or statement lea'l, the other Yforming' the lirst duplicate or journal leal", eaid tiret lealr beingl ol the saine width aS that ol2 the ruled spat-,ee ol' the bill.sheet, and said second leall havingl a eontinlnttion formingl a Sul'n'ilelnenlal Strip provided with perforations, and extending beyond the edge et Said lirst leaf, a carbon-sheet detaehably itted `be tween the leaves of the supplemental sheet and the bill-Sheet all being arranged substantially as shown and described.

2. in a Ineane` for entering' aeeounte oll the charaeter described, a bill-sheet having a plurality ol'l bill-heads` on one ot' its aider; and provided with a series of horizontal and vertical linee and spaces eovering all ol its flaee other than that part having the bill-heads thereon, a combined Statement and journal sheet eon1- posed of a single sheet bent upon itself to forni two leaves and provided with perfo ations at Said bend eaoh of said leaves lutving' a billhead at the upper end similar to the bill-heads on the bill-sheet, eaeh ol said leaves having horizontal and vertical lines and Spaces adapted to register with the similar linee and Spaces on the bill-sheet, the lowerinoet leal having an extension running' its Vfull length at ite outer side and provided with perforations whereby it may be adjusted in a lile, a earlnnreheet adapted to be interliosed between the leaves ol the combined Statement and journal Sheet and between the Said Sheet and the bill-sheet, l@aid eoxnbined statement and journal sheet being'so arranged whereby one continuous ae eount may be kept thereon and so arranged thatan original entrylnad e upon the statenlen tsheet will be duplicated on the journal-sheet substantially as Shown and deseribed.

RU F US CARTE l W l LLI AMS. l'l'itnessee:

S'rnrnan Woonns, R. Il'. W [Lemma 

